Financial Relations — Amendments

Amendment	Year	Description	Impact
80th Amendment	2000	Made sharing of Union taxes with States mandatory except surcharges and cesses. Replaced Article 270 to ensure automatic devolution of Central taxes to States based on Finance Commission recommendations.	Strengthened fiscal federalism by guaranteeing States' share in Central taxes, reducing Centre's discretion in tax sharing and ensuring predictable revenue flows to States.
101st Amendment	2016	Introduced GST through Article 246A creating concurrent power for Centre and States to levy goods and services tax. Established GST Council under Article 279A with weighted voting mechanism.	Revolutionary transformation of indirect taxation creating unified national market, promoting cooperative federalism through GST Council, and fundamentally altering Centre-State financial dynamics.

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